Louisiana Administrative Code
Title 58 - RETIREMENT
Part V - Firefighters' Pension and Relief Fund for the City of New Orleans and Vicinity
Chapter 20 - Tax Qualification Provisions
Section V-2005 - Military Service
Universal Citation: LA Admin Code V-2005
Current through Register Vol. 50, No. 9, September 20, 2024
A. Notwithstanding any provision of this plan to the contrary, contributions, benefits and service credit with respect to qualified military service will be provided in accordance with section 414(u) of the Internal Revenue Code. To the extent applicable, the provisions of IRC section 401(a)(37) shall apply.
AUTHORITY NOTE: Promulgated in accordance with R.S. 11:3363.
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